증여세부과처분취소
1. Revocation of a judgment of the first instance;
2. The plaintiff's claim is dismissed.
3. All costs of the lawsuit shall be borne by the Plaintiff.
The reasoning of the judgment of the court of first instance is as follows, with the exception that the following among the judgment of the court of first instance is dismissed, and that the judgment of the court of first instance is changed to the judgment of the court of first instance not more than 10,000,000,000,000,000,000,000,000,000,000,000
The Enforcement Decree of the Inheritance Tax and Gift Tax Act (amended by Presidential Decree No. 20621, Feb. 22, 2008; hereinafter "Enforcement Decree of the Inheritance Tax and Gift Tax Act") shall be deemed to be the "Enforcement Decree of the same Act" of 3rd 6th .
4.On the 16th page, the following shall be added:
f. According to Article 2(2) of the Inheritance Tax and Gift Tax Act, where income tax is imposed on a donee for donated property under the Income Tax Act, gift tax may not be imposed. In this case, since the Plaintiff filed a final return of transfer income tax in connection with the transfer of the instant shares and paid it to the donee pursuant to the above provisions, gift tax may not be imposed on the donee. Since the actual owner of the instant shares is not the Plaintiff but H, it is unlawful to dispose of the instant shares on a different premise. The instant disposition is unlawful. The court’s determination on the transfer of the instant shares was made on the following grounds: the evidence revealed prior to whether the instant transfer of shares constitutes subject to gift tax; the evidence revealed prior to whether the instant transfer of shares falls under the subject of gift tax; and the evidence revealed by the entries in Gap 39 through 41; Eul 5 through 8; 15; 21 through 15; hereinafter, hereinafter, the same shall apply); the Plaintiff sold the instant shares 】 KRW 11,091 per share calculated by supplementary evaluation methods prescribed by the Inheritance Tax and Gift 2506:36.